EARNINGS PER SHARE
Table 82: Basic and Diluted Earnings Per Common Share
In millions, except per share data202520242023
Basic
Net income$6,997 $5,953 $5,647 
Less:
Net income attributable to noncontrolling interests61 6469 
Preferred stock dividends308 352417 
Preferred stock discount accretion and redemptions8
Net income attributable to common shareholders6,619 5,529 5,153 
Less: Dividends and undistributed earnings allocated to nonvested restricted shares43 33 27 
Net income attributable to basic common shareholders$6,576 $5,496 $5,126 
Basic weighted-average common shares outstanding396 399401 
Basic earnings per common share (a)$16.60 $13.76 $12.80 
Diluted
Net income attributable to diluted common shareholders$6,576 $5,496 $5,126 
Basic weighted-average common shares outstanding396 399 401 
Dilutive potential common shares— — 
Diluted weighted-average common shares outstanding396 400 401 
Diluted earnings per common share (a)$16.59 $13.74 $12.79 
(a)Basic and diluted earnings per share under the two-class method are determined on net income reported on the income statement less earnings allocated to nonvested restricted shares and restricted share units with nonforfeitable dividends and dividend rights (participating securities).

Historical Timeline

Fiscal YearFiled
2025Feb 20, 2026Showing above
2024Feb 21, 2025
2023Feb 21, 2024
2022Feb 22, 2023
2021Feb 25, 2022
2020Feb 26, 2021
2019Mar 2, 2020
2018Mar 1, 2019
2017Feb 28, 2018
2016Feb 28, 2017
2015Feb 29, 2016

About Earnings Per Share Disclosures

The earnings per share disclosure breaks down the calculation from net income to both basic and diluted EPS, revealing the full impact of a company's capital structure on per-share economics. The reconciliation between basic and diluted share counts exposes how many stock options, RSUs, convertible securities, and warrants are potentially dilutive to existing shareholders.

Key signals: a widening gap between basic and diluted shares indicates growing dilution from equity compensation or convertible instruments. Anti-dilutive securities excluded from the diluted calculation deserve attention — they represent latent dilution that will materialize if the stock price rises. Watch for the effect of share buybacks on per-share metrics: EPS growth driven primarily by repurchases rather than income growth signals weakening fundamentals. Compare year-over-year changes in the diluted share count against equity compensation expense to assess whether management is effectively managing dilution.